GST Rates and HSN Codes - Printed Books, Brochures, Leaflets

• Most printed books, including both educational textbooks and leisure reading materials like novels, are exempt from GST.
• Promotional printed materials, such as brochures and leaflets, fall under HSN code 4901 and are taxed at a minimal 5% GST, helping businesses keep costs low.
• Unlike physical printed books, digital books (e-books) attract an 18% GST rate, which means readers will have to pay more taxes on their digital purchases.
• Printed calendars and postcards, often used for advertising, attract a higher 12% GST under HSN codes 4909 and 4910.

If you’re in the publishing industry or simply someone who loves reading, you’ve probably noticed that printed books, brochures, and leaflets don’t come with a flat price tag.The price is not only impacted by the content or design but also by the Goods and Services Tax (GST) that applies to these printed materials. GST on books, brochures, leaflets, and similar printed matter can be a bit tricky to navigate.In this article, we’ll break it down in the simplest way possible. Whether you’re a business owner or a consumer, understanding these GST rates and HSN codes can help you manage costs and stay compliant.

GST, or Goods and Services Tax, is a unified tax system in India that applies to most goods and services, including printed books, brochures, and leaflets. But did you know that different printed materials can have different GST rates based on their HSN codes?The HSN (Harmonised System of Nomenclature) code is a classification system used to identify products for taxation purposes, and each type of printed material has its code.

GST on Printed Books and E-books

Whether you’re buying books or brochures, the GST rate you pay depends on the specific HSN code assigned to each product. Getting this right is crucial for both businesses and consumers, as it affects the final price.

GST on Printed Books

Printed books are generally considered special items under GST laws. Here’s the good news: most printed books, including educational textbooks, are exempt from GST. That means if you're buying a school textbook or any educational material prescribed by an institution, you won’t have to pay GST on it.However, non-educational books—think novels, storybooks, and other leisure reading material—also tend to be GST-free. This makes books an affordable option for the public.
But there’s a twist!

GST on Digital Books

Digital books (e-books) are not exempt from GST. E-books attract an 18% GST rate because they are considered digital products and services under India's GST law.Unlike physical books, digital books are treated similarly to other digital products like software and online media, which attract GST. The same applies to E-books as they are delivered electronically instead of in physical form.

GST on Educational vs Non-Educational Books

• Educational Books : These include textbooks, reference books, and study materials, and they fall under the GST exemption.
• Non-Educational Books : Novels, biographies, and non-academic reading material are also generally exempt from GST.
• E-Books : Digital publications, including academic e-books and novels, are subject to 18% GST.

Printed books are classified under the HSN code 4901, and this code is crucial for determining how GST is applied. The exemption applies to most printed books under this category, so it’s a simple one to remember.For digital publications or e-books, there’s a different HSN code, and 18% GST applies. So, make sure to check whether you’re buying a physical or digital book to understand the tax you’ll be paying.

Printed brochures, leaflets, pamphlets, and similar printed materials are categorised under HSN code 4901, and they attract a 5% GST. This applies to all kinds of printed promotional material, whether it’s for a local business, a government campaign, or any other purpose.It’s important to note that these printed materials fall under a specific subcategory, and they get a slightly lower tax rate than other printed goods.In contrast, calendars and postcards are taxed at a 12% GST rate (HSN code 4910). This means the promotional items or printed matter you receive from businesses can sometimes carry a different tax rate depending on the type.

Breakdown of GST on Printed Materials

Let’s make things clearer by looking at the GST rates for different printed materials:

• Books (printed and bound, non-educational): Exempt from GST.
• Books for education (textbooks, academic materials): Exempt from GST.
• Brochures, pamphlets, and leaflets : 5% GST (HSN code 4901).
• Calendars (printed) : 12% GST (HSN code 4910).
• Postcards : 12% GST (HSN code 4909).

Also Read: Understanding the Impact of GST on Health Insurance: Changes in Rates and Policies

Let’s take a look at the HSN codes and GST rates for different printed materials, including books, brochures, calendars, and more. Knowing these codes can help you better understand the tax rates that apply to the printed materials you deal with.

The above table will give you a clear understanding of the various categories under HSN code 4901, which includes printed books, brochures, and similar printed matter.

Business owners who deal with brochures, leaflets, and other printed promotional materials will need to apply the 5% GST rate on these items. So whether you’re handing out brochures for a product or distributing promotional material for a service, the tax rate remains consistent.Business owners need to classify these materials correctly under HSN code 4901 to avoid mistakes that could lead to incorrect taxation.

GST on Calendars and Postcards

Calendars and postcards, which are often used for advertising purposes, are classified under HSN codes 4909 and 4910, attracting a 12% GST rate. This applies to all kinds of printed calendars, whether they’re for personal use or advertising purposes.So, if you’re receiving a printed calendar from a business or organisation, expect the price to include a 12% tax.

Now that you know the GST rates and HSN codes for books, brochures, and leaflets, let’s look at how this information can benefit you: For Shoppers

• Books (Educational and Non-Educational) : Most books, including textbooks and novels, are GST-exempt. If you purchase a printed book, you will likely pay the price indicated on the tag without any additional taxes.
• Brochures and Leaflets : If you’re receiving promotional material, you’ll pay a 5% GST.
• Calendars and Postcards : Be aware that 12% GST applies to these printed materials.

For Business Owners

• Correctly Classify Materials : Ensure that printed brochures, leaflets, and books are properly classified using the correct HSN codes (4901 for books and brochures). This will help you apply the right GST rates and avoid mistakes that could lead to fines or penalties.
• GST Filing : For businesses selling printed materials, it’s crucial to understand the HSN code system and apply the right GST rate to each product. This will make GST filing easier and keep your operations compliant.

As a consumer, knowing that most printed books, including educational and non-educational materials, are exempt from GST means you can save money on these purchases. Similarly, if you're receiving brochures or promotional leaflets, you’ll only pay a minimal 5% GST, making it easier to factor taxes into your budget.On the other hand, calendars and postcards attract a slightly higher 12% GST, so you’ll want to be aware of that when receiving these items.For businesses, the key to maximising savings lies in accurate classification. By ensuring that printed materials like brochures, books, and leaflets are properly categorised using the correct HSN codes, you can apply the right GST rates without the risk of overcharging or undercharging.By understanding the GST rates and HSN codes for printed books, brochures, and leaflets, both consumers and business owners can make smarter decisions. Also Read: GST Impact on Indian Economy